Source: All England Reporter
Publisher Citation: [2009] All ER (D) 19 (Nov)
Court: Court of Justice of the European Communities (Third Chamber)
Judge:

Judges Lindh (President of the Sixth Chamber, acting as President of the Third Chamber), Rosas and Lohmus (Rapporteur)
Judgment Dates: 29 October 2009

Catchwords

European Community - Value added tax - Exemption - Disposal by parent company of subsidiary and of holding in controlled company - Scope of VAT - Supplies of services acquired as part of share disposal transactions - Deductibility of VAT - Sixth Council Directive (EEC) 77/388, arts 2, 4, 13B(d)(5), 17 - Council Directive (EC) 2006/112, arts 2, 9, 135(1)(f), 168.

The Case

European Community Value added tax. In the course of proceedings in respect of value added tax paid on supplies of services as part of a share disposal transaction, the European Court of Justice gave preliminary rulings concerning the interpretation of arts2, 4, 13B(d)(5) and 17 of the Sixth Council Directive (EEC) 77-388 (on the harmonisation of the laws of the member states relating to turnover taxes - common system of value added tax: uniform basis of assessment, as amended, and of arts2, 9, 135(1)(f) and 168 of Council Directive (EC) 2006-112 (on the common system of value added tax).

Practice Areas

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